Page:United States Statutes at Large Volume 72 Part 1.djvu/1383

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

wine cellar, or brewery, as the case may be, or had been removed from such premises to a taxpaid storeroom operated in connection therewith and are stored therein. However, no such proprietor shall have more than one place of sale, as to each distilled spirits plant, bonded wine cellar, or brewery, that shall be exempt from special taxes by reason of the sale of distilled spirits, wines, or beer stored at such premises (or removed therefrom and stored as provided in this section), by reason of this subsection. "(b) SALES BY LIQUOR STORES OPERATED BY STATES, POLITICAL SUBDIVISIONS, ETC.—No liquor store engaged in the business of selling to

persons other than dealers, which is operated by a State or Territory, by a political subdivision of a State or Territory or by the District of Columbia, shall be required to pay any special tax imposed under section 5111, by reason of selling distilled spirits, wines, or beer to dealers qualified to do business as such in such State, Territory, subdivision, or District, if such liquor store has paid the applicable special tax imposed under section 5121, and if such State, Territory, political subdivision, or District has paid special tax under section 5111 at its principal place of business. "(c)

CASUAL SALES.— " (1) SALES BY CREDITORS, FIDUCIARIES, AND OFFICERS OF COURT.—

No person shall be deemed to be a dealer by reason of the sale of distilled spirits, wines, or beer which have been received by him as security for or in payment of a debt, or as an executor, administrator, or other fiduciary, or which have been levied on by any officer under order or process of any court or magistrate, if such distilled spirits, wines, or beer are sold by such person in one parcel only or at public auction in parcels of not less than 20 wine gallons. "(2) SALES BY RETIRING PARTNERS OR REPRESENTATIVES OF DECEASED PARTNERS TO INCOMING OR REMAINING PARTNERS.—No per-

son shall be deemed to be a dealer by reason of a sale of distilled spirits, wines, or beer made by such person, as a retiring partner or the representative of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm. "(3)

RETURN OF LIQUORS FOR CREDIT, REFUND, OR EXCHANGE.—

No person shall be deemed to be a dealer by reason of the bona fide return of distilled spirits, wines, or beer to the dealer from whom purchased (or to the successor of the vendor's business or line of merchandise) for credit, refund, or exchange, and the giving of such credit, refund, or exchange shall not be deemed to be a purchase within the meaning of section 5117. "(d)

DEALERS MAKING SALES ON PURCHASER DEALER'S PREMISES.— "(1) WHOLESALE DEALERS IN LIQUORS.—No wholesale dealer in

liquors who has paid the special tax as such dealer shall again be required to pay special tax as such dealer on account of sales of wines or beer to wholesale or retail dealers in liquors, or to limited retail dealers, or of beer to wholesale or retail dealers in beer, consummated at the purchaser's place of business. "(2) WHOLESALE DEALERS IN BEER.—No wholesale dealer in beer who has paid the special tax as such a dealer shall again be required to pay special tax as such dealer on account of sales of beer to wholesale or retail dealers in liquors or beer, or to limited retail dealers, consummated at the purchaser's place of business. "(e) SALES BY RETAIL DEALERS I N LIQUIDATION.—No retail dealer in liquors or retail dealer in beer, selling in liquidation his entire stock of liquors in one parcel or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of beer to any other dealer,

1341

�